1.
To Incorporate in Iowa
Submit Articles of Incorporation to:
| Secretary of State |
| Business Services |
| First Floor, Lucas Building |
| 321 E. 12 th Street |
| Des Moines, IA 50319 |
| |
| Information: (515) 281-5204 |
| Fax: (515) 242-5953 |
| Web Site: www.sos.state.ia.us/business/nonprofits |
| Filing Fee: $20 |
2. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
| Internal Revenue Service |
| P.O. Box 192 |
| Covington, KY 41012-019 |
| |
| Information: (800) 829-1040 |
| Forms: (800) 829-3676 |
| Web Site: www.irs.gov/charities |
| Filing Fee: $750 ($300 if revenues less than $10,000/year) |
3. To Obtain Iowa Income Tax Exemption
Federally exempt 501(c)(3) organizations are automatically exempt from Iowa corporate income taxes and need not apply for exemption.
4. To Obtain Iowa Sales Tax Exemption
In general, Iowa nonprofit organizations are not exempt from sales taxes. Sales tax exemption is granted only to specific types of nonprofit organizations. For example, sales of items to any private nonprofit educational institution used for educational purposes are exempt. For more information refer to the following publication issued by the Iowa Department of Revenue: www.state.ia.us/tax/educate/78595.html
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